经济增值或EVA®
经济增值或EVA®是衡量公司真实经济利润的指标。尽管从某种意义上说,它不过是传统的,常识性的“profit”, it makes a clear separation from dubious accounting adjustments that may occur (remember ENRON, which for a long period of time was reporting 利润s, while in fact was in the final approach to becoming insolvent).